Decree of the General Administration of Customs of the People’s Republic of China No.157

March 1, 2007

  Measures of the General Administration of Customs of the People’s Republic of China on the Administration of Temporarily Imported and Exported Goods

 (Adopted at the Executive Meeting of the General Administration of Customs on February 14, 2007, promulgated by Decree No. 157 of the General Administration of  Customs of the People’s Republic of China on March 1, 2007, and effective as of May 1, 2007)

Chapter I  General Provisions

Article 1  These Measures are formulated in accordance with the provisions of the Customs Law of the People’s Republic of China (hereinafter referred to as the Customs Law) and other related laws and administrative regulations for the purpose of regulating Customs control over temporarily imported and exported goods.

Article 2  These Measures apply to goods that, with the approval of Customs, are temporarily imported or exported and, within the prescribed time limit, re-exported or re-imported.

Article 3  The term “temporarily imported and exported goods” in these Measures refers to:
(1) Goods for display or use at exhibitions, trade fairs, meetings or similar events;
(2) Items to be used for performance or competition in cultural activities or sports events;
(3) Instruments, equipment or articles for use in news coverage, film shooting or TV programming;
(4) Instruments, equipment or articles for use in scientific research, pedagogy or medical services;
(5) Means of transport and special-purpose vehicles for functions specified in Items (1) to (4) of this Article;
(6) Samples of goods;
(7) Instruments, equipment or articles for use in charitable events;
(8) Instruments or tools for purposes of installation, adjustment, testing and maintenance of equipment;
(9) Containers of goods;
(10) Means of transport and supplies for self-drive traveling purpose;
(11) Equipment, instruments or articles for use in engineering and construction projects; and
(12) Other goods temporarily imported or exported as permitted by Customs.
Goods temporarily imported under ATA Carnets for the Temporary Admission of Goods (hereinafter referred to as ATA carnets) shall be limited to the goods as specified in the international conventions on temporary admission of goods to which the People’s Republic of China is a contracting party.

Article 4  Unless otherwise provided for in any international treaty or agreement concluded or acceded to by the People’s Republic of China or in any of its laws, administrative regulations and Customs rules, temporarily imported and exported goods may be exempted from presentation of license documents.

Article 5  The goods temporarily imported or exported shall, except for the depreciation or wear and tear due to normal use, be re-exported or re-imported in the original form.

Article 6  Importation or exportation application for goods to be temporarily imported or exported shall be subject to the examination and approval of regional Customs, which are directly under the General Administration of Customs, or subject to the examination and approval of Customs houses authorized by the regional Customs.

Article 7  The goods temporarily imported or exported shall be re-exported or re-imported within 6 months as of the date of importation or exportation.
Where it is necessary to extend the time limit under a special circumstance, the ATA carnet holder or the consignee or consignor of the goods imported or exported temporarily but not under an ATA carnet shall file an extension application with the competent Customs house. The time limit may be extended, upon approval of the regional Customs supervising the competent Customs house, for 3 times at most with each extension being no more than 6 months. At the expiry of the extended time limit, the goods shall be re-exported or re-imported, or go through normal importation or exportation formalities.
With regard to goods temporarily imported or exported under important national projects or under national scientific research projects, as well as articles to attend exhibitions for a period of 24 months or longer, where it is necessary to extend the time limit again after the expiry of the 18-month extension period, the competent regional Customs shall report to the General Administration of Customs for examination and approval.

Article 8  For goods temporarily exported under an ATA carnet, China Chamber of International Commerce shall provide a general surety to the General Administration of Customs.
Unless otherwise provided for, the consignees or consignors of goods imported or exported temporarily but not under ATA carnets shall, according to the requirements of Customs, provide the competent Customs house a sum of deposit equivalent to the duties and taxes payable or any other surety acceptable by Customs as prescribed by law.
Where an exhibition is held at a place designated by Customs or at a place under the supervision of personnel specially assigned by Customs, the exhibits to attend the exhibition may, upon approval of the competent regional Customs, be exempted from presentation of surety to Customs.

Article 9  If goods temporarily imported or exported are damaged due to force majeure and therefore cannot be re-exported or re-imported in the original form, the ATA carnet holder or the consignee or consignor of the goods imported or exported temporarily but not under an ATA carnet shall timely report to the competent Customs house. They may, upon the strength of the certification documents issued by the relevant authorities, go through the re-exportation or re-importation formalities. In the case of destruction or loss of useful value due to force majeure, such goods may, upon verification by Customs, be deemed to have been re-exported or re-imported.
In the case of destruction or loss of useful value due to any reason other than force majeure, the ATA carnet holder or the consignee or consignor of the goods imported or exported temporarily but not under an ATA carnet shall go through Customs formalities in accordance with the relevant provisions on the importation and exportation of goods.

Article 10  Where goods temporarily imported or exported are to be re-exported or re-imported at a place other than the original place of entry or exit, the ATA carnet holder or the consignee or consignor of goods imported or exported temporarily but not under an ATA carnet shall, upon the strength of the Customs documents bearing the seal of the competent Customs house, go through the re-exportation or re-importation formalities at the Customs house of the place of re-exportation or re-importation. After the re-exportation or re-importation is completed, the competent Customs house shall, upon the strength of the Customs documents bearing the seal of the Customs house of the place of re-exportation or re-importation, complete the write-off formalities and close the case.

Article 11  Unless otherwise provided for in these Measures, Customs shall handle the administrative licensing matters relating to goods temporarily imported or exported in accordance with the procedures and time limits as prescribed in the Administrative License Law of the People’s Republic of China and the Measures of the General Administration of Customs of the People’s Republic of China on Implementing the Administrative License Law of the People’s Republic of China.

ChapterⅡ  Examination and Approval of Temporary Importation and Exportation of Goods

Article 12  The application for temporary importation or exportation of goods shall be filed with the competent Customs house.
In applying to Customs for temporary importation or exportation of goods, the  ATA carnet holder shall submit the original ATA carnet that is genuine and valid, an accurate checklist of the goods as well as other relevant commercial instruments or certificates.
In applying to Customs for temporary importation or exportation of goods, the consignee or consignor of the goods to be imported or exported temporarily but not under an ATA carnet shall submit an Application for Temporary Importation/Exportation of Goods (See format in Annex 1), a checklist of the goods to be imported or exported temporarily, invoice, contract or agreement, and other relevant documents according to the requirements of Customs.

Article 13  Where Customs approves an application for temporary importation or exportation of goods under an ATA carnet, it shall make an endorsement on the ATA carnet. Otherwise, it shall make no endorsement.
When Customs has made a decision of approval or disapproval of an application for temporary importation or exportation of goods not under an ATA carnet, it shall make and issue a Decision of the Customs of the People’s Republic of China on Approval of Application for Temporary Importation/Exportation of Goods (See format in Annex 2) or a Decision of the Customs of the People’s Republic of China on Disapproval of Application for Temporary Importation/Exportation of Goods (See format in Annex 3).

Article 14  In applying for an extension of the time limit for the re-exportation or re-importation of goods temporarily imported or exported, the ATA carnet holder or the consignee or consignor of goods imported or exported temporarily but not under an ATA carnet shall, no later than 30 days prior to the expiry of the prescribed time limit, apply to the Customs house which has examined and approved its/his/her application for temporary importation or exportation of the goods for extending the time limit, and submit an Application for Extension of Time Limit for Goods Temporarily Imported/Exported (See format in Annex 4) and relevant application materials.
Where it is a regional Customs that processes the extension application, the regional Customs shall, within 20 days as of the date of acceptance of the application, make and issue a Decision of the Customs of the People’s Republic of China on Approval of Application for Extension of Time Limit for Goods Temporarily Imported/Exported (See format in Annex 5) or Decision of the Customs of the People’s Republic of China on Disapproval of Application for Extension of Time Limit for Goods Temporarily Imported/Exported (See format in Annex 6).
Where it is a Customs house under the regional Customs that processes the extension application, that Customs house shall, within 10 days as of the date of acceptance of the application, conduct an overall examination of the application in accordance with relevant statutory conditions and procedures, and timely submit the examination opinions and all the application materials to the regional Customs. The regional Customs shall, within 10 days as of the date of receipt of the examination opinions, make a decision of approval or disapproval and issue a written decision.
In the case as specified in Paragraph 3 of Article 7 of these Measures, the ATA carnet holder or the consignee or consignor of the goods imported or exported temporarily but not under an ATA carnet shall file an application with the competent regional Customs. The regional Customs shall, within 10 days as of the date of acceptance of the extension application, conduct an overall examination of the application in accordance with relevant statutory conditions and procedures, and timely submit the examination opinions and all the application materials to the General Administration of Customs. The General Administration of Customs shall make a decision within 10 days as of the date of receipt of the examination opinions.

ChapterⅢ  Customs Control over Goods Temporarily Imported and Exported

Article 15  In making a declaration of goods temporarily imported or exported under an ATA carnet, the ATA carnet holder shall submit to Customs a valid ATA carnet.
In making a declaration of goods imported or exported temporarily but not under an ATA carnet, the consignee or consignor of the goods shall fill out a Customs Import/Export Declaration Form and submit to Customs a checklist of the goods, the Decision of the Customs of the People’s Republic of China on Approval of Application for Temporary Importation/Exportation of Goods and other relevant documents.

Article 16  The organizer of a domestic exhibition or the organizer or exhibitor of an overseas exhibition (hereinafter generally referred to as the “organizer or exhibitor”) shall, no later than 20 days prior to the importation or exportation of the exhibits, submit to the competent Customs house the archival filing certificates or approval documents issued by relevant authorities, a checklist of the exhibits and other relevant documents so as to go through the archival filing formalities with Customs.
If the exhibition is not an administrative licensing item of the relevant authorities, the organizer or exhibitor shall submit to the competent Customs house a letter of invitation for the exhibition, document of confirmation of the exhibition booth, other certification documents and a checklist of the exhibits so as to go through the archival filing formalities with Customs.

Article 17  Where it is necessary to organize an exhibition in 2 or more Customs regions within the Customs territory of China, cross-customs transit formalities shall be gone through for the import exhibits in accordance with the relevant provisions on cross-customs transit operations. The Customs house of the place of final exhibition shall be responsible for the write-off of the import exhibits and the Customs house of the place of exit shall be responsible for handling the re-exportation formalities for such exhibits.

Article 18  Where it is necessary to extend the time limit for an exhibition, the organizer or exhibitor shall, prior to the expiry of the time limit, go through the relevant formalities at the Customs house of the archival filing place upon the strength of the document approving the extension issued by the original approval authority.
Where an exhibition is not an administrative licensing item of the relevant authorities, the organizer or exhibitor shall, prior to the expiry of the time limit, go through the relevant formalities at the Customs house of the archival filing place upon the strength of relevant certification documents.

Article 19  The organizer or exhibitor shall, within 30 days as from the date of completion of the Customs formalities for the import or export exhibits, apply to the Customs of the archival filing place for closing the case of the exhibition.

Article 20  The quantity and total value of the following articles for consumption or handing out during a domestic exhibition (hereinafter referred to as the “articles for exhibition”) shall be examined and approved by Customs according to the nature of the exhibition, the number of exhibitors, the size of the audience and other relevant conditions, and if the quantity and total value is within a reasonable scope, exemption for import duties and taxes shall be granted as prescribed in relevant provisions:
(1) Small pieces of samples used in the exhibition, including samples of food and drinks directly imported or made during the exhibition using imported bulk materials;
(2) Materials consumed or damaged during the operation demonstration for machines or components on exhibition;
(3) Goods of low value consumed in arranging and decorating a temporary exhibition booth;
(4) Publicity materials handed out free of charge to the audience during the exhibition; and
(5) Archives, forms and other documents used for the exhibition.
Goods specified in Item (1) of the preceding paragraph shall comply with the following requirements:
(1) Provided for free by exhibitors for the only purpose of handing out free of charge to the audience during the exhibition for their use or consumption;
(2) With a low unit price, and used as advertising samples;
(3) Unfit for commercial use, with the unit capacity obviously smaller than the capacity of the smallest retail package; and
(4) In the case of samples of food and drinks, not distributed in the package specified in Item (3) of this paragraph but have been consumed in the exhibition.

Article 21  Relevant provisions for duty and tax exemption are not applicable to such articles for exhibition as alcoholic drinks, tobacco products and fuels.
Where the articles for exhibition are subject to licensing administration by the State, relevant license documents shall be presented to Customs to go through importation formalities.
Where the imported articles for exhibition specified in Item (1) of Paragraph 1 of Article 20 of these Measures have exceeded the quantity limit, duties and taxes for the extra part shall be levied as prescribed by law. Articles for exhibition specified in Items (2), (3) and (4) of Paragraph 1 of Article 20 of these Measures that are not used or completely consumed out shall be re-exported. Otherwise, the normal importation formalities shall be gone through in accordance with relevant provisions.

Article 22  Except during exhibitions, import exhibits shall be stored in Customs control premises designated by Customs, and shall not be moved out without Customs approval. If it is necessary to move out those exhibits for a special reason, approval shall be obtained from the competent regional Customs.
Where import exhibits are approved by Customs to be moved out of the designated Customs control premises, relevant surety shall be provided if the import exhibits have been imported without providing any surety to Customs.

Article 23  When Customs dispatches officers to the place of exhibition to perform control duties, the organizer or undertaker of the exhibition shall provide office space and necessary office equipment for Customs and provide the Customs officers with facilitation in order for them to perform duties conveniently.

Article 24  Customs control over goods temporarily imported or exported for trade fairs, meetings or similar events shall be exerted in reference to relevant provisions on the control over articles for exhibition in these Measures.

Article 25  Where it is necessary to formally import or export the goods that have been temporarily imported or exported, the consignee or consignor of the temporarily imported or exported goods shall, no later than 30 days prior to the expiry of the time limit for the re-exportation or re-importation of the goods, file an application with the competent Customs house, and upon approval by the competent regional Customs, complete the formalities for formal importation or exportation in accordance with the relevant provisions.

ChapterⅣ  Administration of ATA Carnets

Article 26  China Chamber of International Commerce is the agency responsible for issuing ATA carnets and providing surety related thereto in China, whose duties include issuing export ATA carnets, transmitting to Customs the electronic Chinese texts of the carnets it has issued, helping Customs verify the authenticity of ATA carnets and undertaking the responsibility of payment of duties, taxes, charges and fines to Customs that may arise when ATA carnet holders violate relevant provisions on temporary importation and exportation of goods.

Article 27  The General Administration of Customs has set up an ATA Write-off Center in Beijing Customs. The ATA Write-off Center writes off and compiles statistics of the vouchers of importation and exportation under ATA carnets, makes claims for ATA carnets, provides proof of formal importation or re-exportation of goods temporarily admitted under ATA carnets in light of the original vouchers upon the request of surety providers of contracting parties of relevant international conventions, and coordinates and manages the write-off of ATA carnets of all the Customs nationwide.

Article 28  The ATA Write-off Center shall, in its operations, adopt consistent use of the Notice of Claim for ATA Carnets, the Notice of Write-off of ATA Carnets and the Payment Notice for ATA Carnets (See format in Annexes 7, 8, and 9).

Article 29  ATA carnets acceptable by Customs shall be either in Chinese or in English.

Article 30  Where an import ATA carnet is damaged or destructed after entry into the Customs territory of China, the ATA carnet holder shall make confirmation with the competent regional Customs upon the strength of the ATA carnet re-issued by the original issuing agency.
All the items filled out in the re-issued ATA carnet shall be the same as those filled out in the original one.

Article 31  Where the extended time limit asked for goods temporarily admitted under an ATA carnet exceeds the term of validity of the ATA carnet itself, the ATA carnet holder shall file an application with the original issuing agency for renewal of the ATA carnet. The renewed ATA carnet may, upon confirmation by the competent regional Customs, replace the original one.
Except for the term of validity, all the items in the renewed ATA carnet shall remain the same as those in the original one. The original ATA carnet shall lose its validity once the renewed one is used.

Article 32  For transited, transshipped or through goods under an ATA carnet, Customs shall handle the import and export procedures upon the strength of the transit copy in the ATA carnet.
Where it is necessary for an ATA carnet holder to transfer the goods temporarily imported or exported under the ATA carnet from one Customs region to another, Customs shall handle the cross-customs operation procedures upon the strength of the transit copy in the ATA carnet.

Article 33  Where goods temporarily admitted under an ATA carnet fail to be re-exported or transited in accordance with the relevant provisions, the ATA Write-off Center shall lodge a claim with China Chamber of International Commerce. The ATA Write-off Center may withdraw the claim if, within 9 months as of the date of lodgement of the claim, China Chamber of International Commerce provides Customs with proof that the goods have been re-exported or have gone through formal importation formalities within the prescribed time limit. Where China Chamber of International Commerce fails to provide the above-mentioned proof before the expiry of the 9-month time limit, it shall pay the relevant duties, taxes, charges and fines to Customs.

Article 34  Where, for some reasons, an ATA carnet for goods temporarily admitted is not written off or endorsed by China Customs when the goods are re-exported, the endorsement on the ATA carnet made by the Customs authority of the other contracting party to the relevant international conventions that proves the goods have been imported or re-imported into the territory of that contracting party, or other documents acceptable by China Customs proving that the goods have physically left the Customs territory of China, shall be regarded by the ATA Write-off Center as proof that the goods have been re-exported out of China, and the ATA carnet shall be written off by the ATA Write-off Center accordingly.
Where such a circumstance specified in the preceding paragraph occurs, the ATA carnet holder shall pay an adjustment fee to Customs as required. Before China Customs issues the Notice of Claim for ATA Carnets, if the ATA carnet holder asks for the write-off of the ATA carnet upon the strength of proof supplied by the Customs authority of another contracting party that proves the goods have been re-exported out of the Customs territory of China, Customs may grant the ATA carnet holder exemption from payment of the adjustment fee.

Chapter V  Supplementary Provisions

Article 35  Acts in violation of these Measures that constitute smuggling, violation of Customs control regulations or other breaches of the Customs Law shall be dealt with by Customs in accordance with the Customs Law and the Regulations of the People’s Republic of China on Implementing Customs Administrative Penalty. Where such an act constitutes a crime, criminal liability shall be imposed accordingly.

Article 36  The transfer of temporarily admitted goods into bonded areas, export processing zones or other special Customs control areas or bonded Customs control premises does not fall within the scope of re-exportation.

Article 37  These Measures do not apply to inward or outward containers used to carry goods put under Customs control or to goods imported or exported on lease.
These Measures do not apply to temporarily imported or exported articles of foreign institutions stationed in China and their personnel that enjoy diplomatic privileges and immunities.

Article 38  Articles temporarily imported or exported in excess of the reasonable quantity for self use shall be dealt with in reference to the provisions of these Measures.

Article 39  The ATA carnet holder, the consignee or consignor of goods imported or exported temporarily but not under an ATA carnet, the organizer of an exhibition, or the exhibitor of an exhibition may entrust an agent to go through the relevant Customs formalities on its/his/her behalf. Where an agent is used, the agent shall present to Customs the power of attorney issued by the entrusting party.

Article 40  For the purposes of these Measures:
The term “exhibitions, trade fairs, meetings and similar events” refers to:
(1) Trade, industrial, agricultural and arts and crafts exhibitions, trade fairs and expositions;
(2) Exhibitions or meetings that are organized for charitable purpose;
(3) Exhibitions or meetings that are organized in order to promote scientific, technological, educational, cultural or sports exchanges or to develop activities of tourism or non-governmental friendship;
(4) Conferences of the representatives of international organizations or international groups; and
(5) Memorial conferences of representatives as organized by governments.
Non-public exhibitions that are organized at stores or other business places for the purpose of selling foreign goods are not within the scope of “exhibitions, trade fairs, meetings or similar events” referred to in these Measures.
The term “exhibits” refers to:
(1) Goods displayed at exhibitions;
(2) Goods used in demonstrating the machines or devices displayed at exhibitions;
(3) Construction and decorative materials for arranging temporary exhibition booths;
(4) Films, slides, video tapes, sound recording tapes, instructions, advertisements, CDs and display equipment for advertising goods displayed; and
(5) Other goods used for display at exhibitions.
The term “competent Customs house” refers to the Customs house at the locality where an exhibition, a trade fair, a meeting or a similar event within the Customs territory of China is organized or the Customs house at the place of entry or exit of the goods.

Article 41  For the purpose of these Measures, the time limit on Customs in handling Customs administrative licensing matters shall be calculated by working days, excluding legal holidays.

Article 42  The right of interpretation of these Measures shall remain with the General Administration of Customs.

Article 43  These Measures shall come into force as of May 1, 2007. Measures of the Customs of the People’s Republic of China on Customs Control over Export Exhibits promulgated on September 20, 1976, Measures of the General Administration of Customs of the People’s Republic of China on Customs Control over Temporarily Admitted Goods promulgated by the General Administration of Customs on September 3, 1986, Measures of the General Administration of Customs of the People’s Republic of China on Customs Control over Import Exhibits promulgated in the form of Decree No. 59 of the General Administration of Customs on February 14, 1997, and Measures of the General Administration of Customs of the People’s Republic of China on Customs Control over Goods Imported and Exported under ATA Carnets in the form of Decree No. 93 of the General Administration of Customs on December 24, 2001 shall be abolished simultaneously.

Annexes:
1. Application for Temporary Importation/Exportation of Goods
2. Decision of the Customs of the People’s Republic of China on Approval of Application for Temporary Importation/Exportation of Goods
3. Decision of the Customs of the People’s Republic of China on Disapproval of Application for Temporary Importation/Exportation of Goods
4. Application for Extension of Time Limit for Goods Temporarily Imported/Exported
5. Decision of the Customs of the People’s Republic of China on Approval of Application for Extension of Time Limit for Goods Temporarily Imported/Exported
6. Decision of the Customs of the People’s Republic of China on Disapproval of Application for Extension of Time Limit for Goods Temporarily Imported/Exported
7. Notice of Claim for ATA Carnets
8. Notice of Write-off of ATA Carnets
9. Payment Notice for ATA Carnets

Annex 1

Application for Temporary Importation/Exportation of Goods

Serial Number:

(1) Customs:

We are hoping to go through temporary importation/exportation procedures for (2) . Therefore, we hereby apply to you for putting the above-mentioned goods under the procedure of temporary importation/exportation.

(3) (Seal)

Date: (dd-mm-yy)

Instructions:

(1) Name of the Customs;

(2) Description, specification, quantity, color and brand of the goods to be temporarily imported/exported;

(3) Name of the applicant.

Annex 2

Decision on Approval of Application for Temporary Importation/Exportation of Goods

Customs of the People’s Republic of China

Serial Number:

(1) :

Your Application for Temporary Importation/Exportation of Goods (2) , upon examination, has met the relevant requirements of the Customs Law of the People’s Republic of Chinaand the Measures of the General Administration of Customs of the People’s Republic of China on the Administration of Temporarily Imported and Exported Goods, and is hereby approved.

(3) Customs (Seal)

Date: (dd-mm-yy)

Instructions:

(1) Name of the entity to be informed;

(2) Serial number of the applicant’s Application for Temporary Importation/Exportation of Goods;

(3) Name of the Customs.

Annex 3

Decision on Disapproval of Application for Temporary Importation/Exportation of Goods

Customs of the People’s Republic of China

Serial Number:

(1) :

Your Application for Temporary Importation/Exportation of Goods (2) , upon examination, does not meet the relevant requirements of the Customs Law of the People’s Republic of China and the Measures of the General Administration of Customs of the People’s Republic of China on the Administration of Temporarily Imported and Exported Goods, and is hereby rejected.

In the case of disagreement with the decision, you may, in accordance with Articles 9 and 12 of the Administrative Review Law of the People’s Republic of China and Article 39 of the Administrative Procedure Law of the People’s Republic of China, within 60 days as of the date of service of this decision, apply to the Customs at a higher level for administrative reconsideration. You may also, within 3 months as of the date of service of this decision, directly file a lawsuit with the intermediate people’s court of the place of location of the competent Customs house.

(3) Customs (Seal)

Date: (dd-mm-yy)

Instructions:

(1) Name of the entity to be informed;

(2) Serial number of the applicant’s Application for Temporary Importation/Exportation of Goods;

(3) Name of the Customs.

Annex 4

Application for Extension of Time Limit for

Goods Temporarily Imported/Exported

Serial Number:

(1) Customs:

Because (2) , we hereby apply for the extension of the time limit for our temporarily imported/exported goods (3) .

(4) (Seal)

Date: (dd-mm-yy)

Instructions:

(1) Name of the Customs;

(2) Reason(s) for the extension application;

(3) Description, specification, quantity, color and brand of the temporarily imported/exported goods;

(4) Name of the applicant.

Annex 5

Decision on Approval of Application for Extension of Time Limit for Goods Temporarily Imported/Exported

Customs of the People’s Republic of China

Serial Number:

(1) :

Your Application for Extension of Time Limit for Goods Temporarily Imported/Exported (2), upon examination, has met the relevant requirements of the Customs Law of the People’s Republic of China and the Measures of the General Administration of Customs of the People’s Republic of China on the Administration of Temporarily Imported and Exported Goods, and is hereby approved.

(3) Customs (Seal)

Date: (dd-mm-yy)

Instructions:

(1) Name of the entity to be informed;

(2) Serial number of the applicant’s Application for Extension of Time Limit for Goods Temporarily Imported/Exported;

(3) Name of the Customs.

Annex 6

Decision on Disapproval of Application for Extension of Time Limit for Goods Temporarily Imported/Exported

Customs of the People’s Republic of China

Serial Number:

(1) :

Your Application for Extension of Time Limit for Goods Temporarily Imported/Exported (2), upon examination, does not meet the requirements of the Customs Law of the People’s Republic of China and the Measures of the General Administration of Customs of the People’s Republic of China on the Administration of Temporarily Imported and Exported Goods, and is hereby rejected.

In the case of disagreement with the decision, you may, in accordance with Articles 9 and 12 of the Administrative Review Law of the People’s Republic of China and Article 39 of the Administrative Procedure Law of the People’s Republic of China, within 60 days as of the date of service of this decision, apply to the Customs at a higher level for administrative reconsideration. You may also, within 3 months as of the date of service of this decision, directly file a lawsuit with the intermediate people’s court of the place of location of the competent Customs house.

(3) Customs (Seal)

Date: (dd-mm-yy)

Instructions:

(1) Name of the entity to be informed;

(2) Serial number of the applicant’s Application for Extension of Time Limit for Goods Temporarily Imported/Exported;

(3) Name of the Customs.

Annex 7

Notice of Claim for ATA Carnets

( ) Claim Notice No. ( )

China Chamber of International Commerce:

This is to inform you that the goods under the ATA carnet (No. ) issued by (name of country: ) had been temporarily admitted into the Customs territory of our country from＿＿＿ Customs on the date of＿＿ (dd-mm-yy). According to the requirement of the Customs at the place of entry, those goods shall be re-exported before the date of＿＿(dd-mm-yy). However, in violation of relevant international treaties and the requirements of China Customs, the goods (No. ) under the ATA carnet have failed to be re-exported on time and have not gone through any Customs clearance procedures as yet. Hence, a claim is hereby lodged for the ATA carnet.

You are required to, within 9 months upon receipt of this notice, submit to the ATA Write-off Center of the Customs of the People’s Republic of China the evidence proving that the goods under the ATA carnet have been re-exported or the ATA carnet has been lawfully canceled by China Customs. Otherwise, you shall be liable for payment for the claim.

ATA Write-off Center

Customs of the People’s Republic of China

Date: (dd-mm-yy)

Enclosures:

1. Import Voucher of the ATA Carnet under Claim

2. General Checklist of the Goods under the ATA Carnet under Claim

Annex 8

Notice of Write-off of ATA Carnets

( ) Write-off Notice No. ( )

China Chamber of International Commerce:

For the ATA carnet (No. ) for which a claim has been lodged in ( ) Claim Notice No. ( ), as you have submitted the proof, which conforms to the relevant international conventions and the law of our country, proving that the ATA carnet has been lawfully canceled, the ATA carnet has been written off accordingly. Since the goods under the ATA carnet have not gone through Customs declaration formalities for re-exportation, the ATA carnet holder shall pay Customs an adjustment fee of RMB350 Yuan. You are required to pay our Center that amount within 14 working days as of the date of receipt of this notice.

ATA Write-off Center

Customs of the People’s Republic of China

Date: (dd-mm-yy)

Annex 9

Payment Notice for ATA Carnets

( ) Payment Notice No. ( )

China Chamber of International Commerce:

For the ATA carnet (No. ) for which a claim has been lodged in ( ) Claim Notice No. ( ), as you have failed to, within the prescribed time limit of 9 months, submit to the ATA Write-off Center of the Customs of the People’s Republic of China the evidence proving that the goods under the ATA carnet have been re-exported or the ATA carnet has been lawfully canceled by China Customs, you are required to pay for the above-mentioned claim.

The list of the estimated duties, taxes and fines payable for the ATA carnet is as follows:

(1) Aggregate Value of the Goods Violating Relevant Provisions: ＿＿＿＿＿

(2) Exchange Rate: ＿＿＿＿＿＿

(3) The Customs Value: ¥＿＿＿＿＿

(4) Import Duty Rate: ＿＿＿＿＿＿

(5) Consumption Tax Rate: ＿＿＿＿＿＿

(6) Value-added Tax Rate: ＿＿＿＿＿＿

(7) The Formula for Computing the Duties and Taxes Payable:

Import Duties and Taxes = Import Duties + Value-added Tax + Consumption Tax = [（Import Duty Rate + Consumption Tax Rate + Value-added Tax Rate + Import Duty Rate * Value-added Tax Rate）/（1- Consumption Tax Rate）] * The Customs Value

(8) Aggregate Amount of Import Duties and Taxes: ＿＿＿＿＿＿＿

(9) Fine: ＿＿＿＿＿＿＿＿＿＿＿＿

Total: (in capitalized letters) ＿＿＿＿＿＿＿＿＿（¥＿＿＿＿＿）

ATA Write-off Center

Customs of the People’s Republic of China

Date: (dd-mm-yy)